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V3690-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

Non-proportional total demerger requires that the segregated assets constitute business lines

A query is made as to whether the segregation of a restaurant activity from a nightclub may qualify for the special demerger regime. The DGT responds that, as it is a non-proportional demerger, it is necessary for the segregated assets to be autonomous business lines.

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2020-12-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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